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Nurfahmi Fadlillah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.

Raihan Ramadhan Aziz

Journal of Management and Social Sciences 2024 CV. Aksara Global Akademia

Financial aspects are needed to assess whether or not a business is feasible to continue because the amount of income obtained from sales is the key to the success of a business. The purpose of this research is to evaluate the feasibility of Kokom Katering business from the financial aspect. The research method uses quantitative descriptive with direct data collection in the field, with the research location at Kokom Katering located in Cikampek with the research time in June 2024. From the results of the research, the Kokom Katering business received total revenue in May 2024 of Rp. 16,875,000 with production costs of Rp. 12,150,000 so that the profit obtained was Rp. 4,725,000 as of May 2024, so it can be concluded that the Kokom Katering business is profitable.